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Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. The Village Treasurer may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of the returns filed. Any person divulging such information shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500. 00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense. -
(Ord. 661. Passed 12-21-64.)
All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
The Village Treasurer is authorized, in addition to his other duties, to institute civil law suits to collect delinquent taxes due and owing the Village by virtue of the provisions of this chapter. The Village Treasurer is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State statutes of limitation.
(Ord. 661. Passed 12-21-64.)
The provisions of this chapter shall not be construed to tax the military pay or allowances of members of the armed forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities, nor shall the provisions of this chapter be construed to tax any income earned from any activities carried on upon real estate of the Morrow County Agricultural Society or on real estate of the Mount Gilead Exempted Village School District.
The tax provided for herein shall not be levied on the personal earning of any natural person under eighteen years of age.
All nonresidents making occasional entry into the Village, who spend less than twelve hours in any given calendar month in the Village, will be exempt from the requirement to pay the Village income tax (i.e. persons employed in service, repair, delivery, etc.).
(Ord. 1121. Passed 12-7-87.)
No contract on behalf of the Village for works or improvements of the Village shall be binding or valid unless such contract contains the following provisions:
"Said hereby further agrees to withhold all Village income taxes due or payable under the provisions of the income tax ordinance for wages, salaries and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such Village income taxes due under said ordinance for services performed under this contract."
(Ord. 661. Passed 12-21-64.)
(a) All taxes imposed by this chapter and remaining unpaid after they become due shall bear interest, in addition to the amount of the unpaid tax, at the rate of twelve percent (12%) per annum, and the taxpayers upon whom such taxes are imposed by this chapter shall be liable in addition thereto, to a penalty of ten percent (10%) or twenty-five dollars ($25.00), whichever is greater, of the amount of the unpaid tax.
(b) A penalty shall not be assessed on an additional tax assessment made by the Village Treasurer when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Village Treasurer; and provided further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed, and the additional tax is paid within three (3) months after final determination of the Federal tax liability.
(Ord. 989. Passed 11-7-83; Ord. 1546. Passed 12-5-05.)
The funds collected under the provisions of this chapter shall be applied for the following purposes and in the following order:
(a) Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and enforcing the provisions hereof.
(b) Such part thereof as Council may appropriate to the General Fund for the purpose of paying the cost of general municipal operations.
(c) Such part thereof as Council may appropriate for the purpose of paying the cost of maintenance of and purchase of new equipment, motorized or other.
(d) Such part thereof as Council may appropriate for the purpose of paying the cost of the repair and maintenance of streets.
(Ord. 679. Passed 6-7-65.)
(e) In any event, at least five percent of all monies collected under this chapter shall be deposited in a special fund to be used only for permanent improvements as defined in Ohio R. C. Section 133.01. No monies from the special fund created in this subsection shall be expended without special authorization of Council.
(Ord. 757. Passed 5-19-69.)
If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 661. Passed 12-21-64.)
(a) Contractors working in the Village must file with the Tax Office and furnish a list of all of their subcontractors.
(b) All persons applying for a solicitor's permit shall file a declaration and pay a minimum tax of five dollars ($5.00) at the office of the Clerk-Treasurer.
(Ord. 1121. Passed 12-7-87.)
(a) There is hereby established a Board of Review, consisting of the Solicitor or his appointee, an individual appointed by the Mayor and an individual appointed by Council. The Board shall select each year, for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum and a majority vote of the quorum shall be necessary to act on any matter.
(b) The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 171.11 of this chapter and Ohio R.C. 718.07, with reference to the confidential character of the information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 1331. Passed 8-21-95.)
(c) Procedure for Appeal Before the Income Tax Review Board.
(1) The tax payer shall forward a written objection to the Tax Administrator.
(2) The Tax Administrator will issue a written response to the tax payer's objection within thirty days of receipt of the tax payer's written objection.
(3) If the tax payer is still unsatisfied with the decision, he may now file an appeal with the Review Board.
(d) Requirements for the Tax Payer Appeal.
(1) The appeal must be filed within thirty days after the Tax Administrator issues a written decision.
(2) The appeal must be in writing.
(3) The appeal must state with particularity the reasons that the tax payer views the decision of the Tax Administrator as unlawful or incorrect or both.
(e) The Hearing.
(1) The Review Board must hold a hearing on the appeal within forty-five days after receiving the appeal.
(2) The tax payer will have his choice of representatives. He may be represented by an Attorney at Law, a C.P.A. or the representative of his choice.
(3) The tax payer may also waive his right to a hearing. The Review Board will then decide the matter on the written-appeal.
(4) The Review Board will have the authority to affirm, reverse, or modify the Tax Administrator's decision.
(5) The Review Board will issue a written decision within ninety days from the date of the hearing or the date that the waiver of the hearing is filed. Within fifteen days after the decision is issued the Review Board will send notice by ordinary mail or hand delivery to the tax payer.
(6) Any person dissatisfied with any ruling or decision of the Review Board may appeal that decision to a court of competent jurisdiction within sixty days from the issuance of that decision.
(Ord. 1446. Passed 3-5-01.)
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